Para 3.9 — MSO

3.9 The sub-heads under a Grant or Appropriation may be sub-divided into smaller units or Appropriation corresponding to sub-heads or detailed heads of accounts.

Within the amount of the Grant or Appropriation as shown in the schedule to an Appropriation Act all allotments to and re-appropriations within sub-heads and sub-divisions of sub-heads may be sanctioned by Government or by subordinate authorities when they are duly authorised to do so. This is however, subject to the limitation that any expenditure not falling within the scope or intention of a Grant may not be authorised from funds provided under that Grant. Any allotment or reappropriation within a Grant of Appropriation may be authorised at any time before but not after the expiry of the financial year to which such Grant or Appropriation relates (see also para 3.13).